Improving the single market for small and medium-sized enterprises (SMEs)
25.4.2024
Question for written answer E-001293/2024
to the Commission
Rule 138
Carles Puigdemont i Casamajó (NI), Antoni Comín i Oliveres (NI)
When entrepreneurs start up a small enterprise in a Member State and want it to operate seamlessly across the single market, they will encounter a series of cumbersome administrative barriers. These restrictions make accessing the markets of other Member States extremely impractical.
Some of these barriers include the obligation to incorporate the business as a Spanish, Dutch or Belgian entity, for example; the need to acquire a VAT number from that Member State; the need to register in the VAT Information Exchange System in order to comply with EU and Member State VAT legislation; differing VAT rates and procedures; authorisation and/or licences required before access to a market different from the Member State of incorporation; different contractual and/or legal practices across the Member States; different service rules across the Member States; testing, certification or approval procedures; costly arrangements for cross-border transactions, among many others.
- 1.Will the Commission propose a pan-European legal code for company incorporation, specifically to aid SMEs?
- 2.Will it propose a legislative reform to establish a standardised EU-wide VAT declaration?
Submitted:25.4.2024